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A person over 65 inquired whether donating the bare ownership of shares in a real estate leasing company allows for the exemption from personal income tax (IRPF) capital gains. The DGT ruled that the same treatment as full ownership applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Cuestión planteada Si puede resultar aplicable a la donación lo previsto en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
En la donación de la nuda propiedad de participaciones sociales se aplica el mismo tratamiento fiscal que en la transmisión de la plena propiedad. Por tanto, se estimará la inexistencia de ganancia o pérdida patrimonial en el IRPF siempre que se cumplan los requisitos previstos en el artículo 20.6 de la Ley 29/1987. Para ello, la entidad debe cumplir las condiciones de exención en el Impuesto sobre el Patrimonio previstas en el artículo 4.8.2 de la Ley 19/1991.
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